-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, K2pH7oNuIGDpModo4viX33+VBxzN5S5/Sb+MlNWLwQILbOxgCkMGpTVjWs//kDF8 R93XUlCPGVBgsQTuZ0bB4w== 0001010549-00-000096.txt : 20000307 0001010549-00-000096.hdr.sgml : 20000307 ACCESSION NUMBER: 0001010549-00-000096 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20000301 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MB SOFTWARE CORP CENTRAL INDEX KEY: 0000714256 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HEALTH SERVICES [8000] IRS NUMBER: 592219994 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-11808 FILM NUMBER: 558752 BUSINESS ADDRESS: STREET 1: 2225 E RANDOL MILL RD STREET 2: STE 305 CITY: ARLINGTON STATE: TX ZIP: 76011 BUSINESS PHONE: 8177928872 MAIL ADDRESS: STREET 1: 2225 EAST RANDOL MILL RD STREET 2: SUITE 305 CITY: ARLINGTON STATE: TX ZIP: 76011 FORMER COMPANY: FORMER CONFORMED NAME: INAV TRAVEL CORPORATION DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: TWISTEE TREAT CORP DATE OF NAME CHANGE: 19910220 FORMER COMPANY: FORMER CONFORMED NAME: TWISTEE FREEZ CORP DATE OF NAME CHANGE: 19840917 8-K 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) February 25, 2000 MB Software Corporation ---------------------------------------------------- (Exact name of registrant as specified in its charter) Colorado 0-11808 59-2219994 - ---------------------------- ------------------ --------------------- (State or other jurisdiction (Commission File (IRS Employer incorporation) Number) Identification No.) 2225 E. Randol Mill Road Suite 305, Arlington, Texas 76011 -------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code 817-633-9400 ------------------ Item 4. Change in Registrant's Certifying Account a)(1) Dismissal of Independent Accountant (i) On January 3, 2000, the Registrant advised Killman, Murrell & Company, P.C. that the Registrant intended to retain a different independent accounting firm for the audit of its financial statements for the year ending December 31, 1999. Killman, Murrell & Company had been engaged as the principal accountants to audit the Registrant's financial statements. (ii) Killman, Murrell & Company reports on the Registrant's financial statements for the past one-year contained no adverse opinion or disclaimer of opinion and were not qualified as to uncertainty, audit scope or accounting principles. (iii) There have been no disagreements with Killman, Murrell & Company on any matter of accounting principles or practices, financial statement disclosures or auditing scope or procedure during the Registrant's most recent fiscal year or in the subsequent interim period through January 3, 2000 (the date of termination) which disagreement(s), if not resolved to Killman, Murrell & Company satisfaction would have caused Killman, Murrell & Company to make reference to the subject matter of the disagreement(s) in connection with its report. (iv) Killman, Murrell & Company did not advise the Registrant during the Registrant's most recent fiscal year or in the subsequent interim period through January 3, 2000, (the date of termination): (A) that the internal controls necessary for the Registrant to develop reliable financial statements did not exist; (B) that information had come to its attention that had led it to no longer be able to rely on management's representations, or that had made it unwilling to be associated with the financial statements prepared by management; (C) (1) of the need to expand significantly the scope of its audit, or that information had come to its attention during the most recent fiscal year or any subsequent interim period that if further investigated might (i) materially have impacted the fairness or reliability of either: a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report or (ii) have caused it to be unwilling to rely on management's representations or be associated with the Registrant's financial statements, and (2) it did not, due to its dismissal or for any other reason, expand the scope of its audit or conduct such further investigation: or 2 (D) that information had come to its attention that it had concluded materially impacts the fairness or reliability of either: (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report. (v) The Registrant has requested Killman, Murrell & Company to provide a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements set forth above. A copy of Killman, Murrell & Company's letter to the Securities and Exchange Commission is filed as Exhibit 1 to this Form 8-K. a(2) Engagement of New Independent Accountant (i) As of this filing, Registrant has not engaged a new independent principal accountant to audit the Registrant's financial statements. Item 7. Financial Statements and Exhibits Exhibit Number Description Exhibit 1 Letter from Killman, Murrell & Company to the Securities and Exchange Commission pursuant to Item 304 (a) (3) of Regulation S-K. 3 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. MB Software Corporation Date: February 29, 2000 /s/Scott A. Haire Scott A. Haire, Chairman of the Board, Chief Executive Officer And President (Principal Financial Officer) 4 INDEX TO EXHIBITS Exhibit Number Description Exhibit 1 Letter from Killman, Murrell & Company P.C. to the Securities and Exchange Commission pursuant to Item 304 (a) (3) of Regulation S-K. 5 KILLMAN, MURRELL & COMPANY February 23, 2000 Mr. Scott A. Haire MB Software Corporation 2225 E. Randol Mill Road Suite 305 Arlington, Texas 76011 This is to confirm that the client-auditor relationship between MB Software Corporation (Commission File No. 0-11808) and Killman, Murrell & Company, P.C. has ceased. Sincerely, /s/ Killman Murrell & Company P.C. -------------------------------- Killman, Murrell & Company, P.C. 6 KILLMAN, MURRELL & COMPANY February 23, 2000 Securities and Exchange Commission 450 Fifth Street, N. W. Washington, D.C. 20549 Re: MB Software Corporation File Reference Number 01-11808 We were previously the principal accountants for MB Software Corporation. We reported on the consolidated financial statements of MB Software Corporation and subsidiaries as of and for the years ended December 31, 1997 and 1998. On January 3, 2000, our appointment as principal accountant was terminated. We have read MB Software Corporation's statements included under Item 4 of its Form 8-k dated February 25, 2000 and we agree with such statements. Sincerely, /s/ Killman Murrell & Company, P.C. ------------------------------- Killman Murrell & Company 7 -----END PRIVACY-ENHANCED MESSAGE-----